Sole Trader Contributions Calculator

Income for the year

Months registered

Fixed annual contribution

Advanced options

Cap on the 1% part

Result

Fixed part$53,658.00
Income above the threshold$2,200,000.00
1% of the excess$22,000.00
Total contributions$75,658.00
Average per quarter$18,914.50

A fixed part plus a percentage of the excess

The fixed annual contribution prorated for a partial year, plus 1 percent of income above 300,000 roubles, capped at the statutory ceiling.

Contributions for a Russian sole trader come in two parts. The fixed part is owed whether or not there was any income at all — a dormant business still pays it — and is prorated by month when registration did not cover the full year.

The second part is 1 percent of income above 300,000 roubles. It has its own ceiling so that contributions do not become an extra tax on a successful year, and its own later deadline: 1 July of the following year.

What this calculator shows

The fixed part adjusted for a partial year
The 1 percent element and whether it hit the ceiling
The total, plus a quarterly average for planning payments

What to keep in mind

The fixed amount is an input because the state revises it every year — enter the figure for the year you are calculating.
What counts as income depends on the regime: turnover on the income scheme, profit on income-minus-expenses, and notional income on a patent.

FAQs

Are contributions due with no income?

The fixed part, yes. Relief exists only for military service, care of a child under eighteen months or of a disabled person, and only on application with documents.

When are they due?

The fixed part by 28 December, the 1 percent element by 1 July of the following year. Paying quarterly makes sense when using them to reduce advance tax payments.

How is income measured across regimes?

Turnover on the income scheme, turnover minus expenses on income-minus-expenses, and the notional figure from regional law on a patent — not actual receipts.

Do they reduce tax?

On the income scheme and on a patent they reduce the tax itself: fully without employees, by half with them. On income-minus-expenses and the general regime they are just an expense.

Worked example

A full year on 2.5 million of income

Input: 2,500,000 ₽ income, 12 months, fixed contribution 53,658 ₽

Output: Fixed 53,658 ₽, one percent 22,000 ₽, total 75,658 ₽

Note: On the income scheme without employees this entire 75,658 offsets the tax, so a 150,000 tax bill stays 150,000 rather than becoming 225,000.

Useful links

All tools in Law & Taxes

Sole Trader Contributions Calculator

Result

Related tools

Work Experience Calculator

Vacation Pay Calculator

Vacation Days Calculator

Useful links